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33 Danir GHG inventory report 2024 | CHAPTER 8
8 Appendices
8.1 Appendix A
SCOPE 3 CATEGORY INCLUDES
Upstream activities
1. Purchased goods and services Extraction, production, and transport
Downstream activities of purchased goods and services
2. Capital goods
Table 1. Emissions categories in Scope 3. Extraction, production, and transport
3. Fuel and energy-related activities of capital goods
4. Upstream transportation
and distribution Upstream activities for purchased
5. Waste generated in operations fuel and energy
6. Business travel Transportation of purchased goods
and services in vehicles not owned
7. Employee commuting by the company
8. Leased assets The management of waste generated
9. Downstream transportation from the company’s own operations
and distribution
10. Processing of sold products Transportation of employees for
business-related activities
11. Use of sold products
12. End-of-life treatment of Employees’ travel to and from the
sold products workplace
13. Downstream leased assets
Emissions from equipment leased by
the company
Transportation and distribution of
goods and services sold, in transports
not owned by the company
Processes between the sale of the
product and the use phase
Emissions from products sold
throughout their life cycle
Waste management of products sold
during the reporting period
Emissions from equipment leased out
to others by the company
14. Franchises Operation of franchise services
15. Investments Operation of investments, mainly
related to investment companies

